# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十五条 (Supplementary Provisions, Article 95) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第九十五条 (Supplementary Provisions, Article 95)（国際戦略総合特別区域における指定特定事業法人の課税の特例に関する経過措置） — address `suppl-4281-15/art-95` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-95 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-95 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第九十五条（国際戦略総合特別区域における指定特定事業法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Designated Specified Business Corporations in International Strategic Comprehensive Special Zones caption: machine translation, not official suppl-4281-15/art-95 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-95 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-95 **第一項** 施行日前に旧租税特別措置法第六十一条第一項に規定する指定を受けた法人の当該指定に係る同項に規定する適用事業年度分の法人税及び同条第五項に規定する取り消された日を含む事業年度分の法人税については、なお従前の例による。 suppl-4281-15/art-95/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-95/par-1 With regard to corporation tax for the applicable business years prescribed in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the designation prescribed in that paragraph, of a corporation that received that designation before the Effective Date, and corporation tax for the business year that includes the date of revocation prescribed in paragraph (5) of that Article, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-11 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-575, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07